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Susan $(44$ years old$)$ is a highly successful architect and is covered by an employee$-$sponsored plan. Her husband Dan $(47$

years old$),$ however, is a Ph$.$D$.$ student and unemployed. Compute the maximum deductible IRA contribution for each

spouse in the following alternative situations.

Note: Leave no answers blank. Enter zero if applicable.

a$.$ Susan's salary and the couple's AGI before any IRA contribution deductions is $$236,000.$ The couple files a joint tax return.

Answer is complete but not entirely correct.